Goodwill And Other Acquired Intangible Assets

3 Months Ended

Mar. 31, 2012

Goodwill And Other Acquired Intangible Assets [Abstract]

Goodwill And Other Acquired Intangible Assets

NOTE 8. GOODWILL AND OTHER ACQUIRED INTANGIBLE ASSETS

The following table summarizes the activity in goodwill for the periods indicated:


	Three Months Ended March 31, 2012						Year ended December 31, 2011
	MIS		MA		Consolidated		MIS			MA			Consolidated
Beginning Balance	$	11.0	$	631.9	$	642.9	$	11.4		$	454.1		$	465.5
Additions/adjustments		—		2.1		2.1		—			198.5			198.5
FX translation		0.2		11.1		11.3		(0.4	)		(20.7	)		(21.1	)

Ending balance	$	11.2	$	645.1	$	656.3	$	11.0		$	631.9		$	642.9

The 2012 additions/adjustments for the MA segment in the table above relate to the acquisition of B&H in December 2011. The 2011 additions/adjustments for the MA segment in the table above relate to the acquisitions of Copal and B&H in the fourth quarter of 2011, more fully discussed in Note 7.

Acquired intangible assets and related amortization consisted of:


	March 31, 2012			December 31, 2011
Customer relationships	$	219.6		$	217.9
Accumulated amortization		(62.4	)		(58.6	)

Net customer relationships		157.2			159.3

Trade secrets		31.4			31.3
Accumulated amortization		(14.1	)		(13.4	)

Net trade secrets		17.3			17.9

Software		72.7			70.9
Accumulated amortization		(27.6	)		(25.1	)

Net software		45.1			45.8

Trade names		28.3			28.1
Accumulated amortization		(9.4	)		(9.0	)

Net trade names		18.9			19.1

Other		24.9			24.6
Accumulated amortization		(14.1	)		(13.1	)

Net other		10.8			11.5

Total acquired intangible assets, net	$	249.3		$	253.6

Other intangible assets primarily consist of databases and covenants not to compete.

Amortization expense relating to acquired intangible assets is as follows:


	Three Months Ended March 31,
	2012		2011
Amortization Expense	$	7.3	$	4.8

Estimated future amortization expense for acquired intangible assets subject to amortization is as follows:


Year Ending December 31,
2012 (after March 31,)	$	21.2
2013		27.5
2014		22.3
2015		21.0
2016		19.7
Thereafter		137.6

Intangible assets are reviewed for recoverability whenever circumstances indicate that the carrying amount may not be recoverable. If the estimated undiscounted future cash flows are lower than the carrying amount of the related asset, a loss is recognized for the difference between the carrying amount and the estimated fair value of the asset. Goodwill is analyzed for impairment annually as of November 30th, or more frequently if circumstances indicate the assets may be impaired. For the three months ended March 31, 2012 and 2011, there were no impairments to goodwill or intangible assets.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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